Key Benefits:
Means of implementation in the Southern Province (Adopted at the 97th ordinary meeting of the Government of the Southern Province on 21 December 2011, No. 144 of the People's Government Order No. 144 of 23 December 2011, issued effective 1 January 2012)
Article 1 establishes this approach in the light of the provisions of the People's Republic of China Carriage Tax Act (hereinafter referred to as the Carriage Tax Act) and the National People's Republic of China Carriage Tax Act (hereinafter referred to as the Regulations). Article 2 Article 3. Governments at all levels should strengthen their leadership in the management of car vessel taxes and coordinate key issues in the management of shipping taxes. Industrial authorities, such as public safety, transport, agriculture, fisheries, and car vessel taxpayers, should assist local tax authorities in the management of vehicle vessel tax collections in the provision of information on the ship. The vehicle registry management, the vehicle fleet inspection body should provide information on the vehicle vessel to local tax authorities every quarter. Article IV. All of the vehicle vessel or the taxpayer that manages the artificial car vessel tax shall pay the vessel tax in accordance with the law. Article 5. The specific application of the tax on the vehicle vessel shall be carried out in accordance with the levies of the Carriage Tax in Southern Province, attached to this scheme. Provincial finances, local tax authorities may adjust the specific application of the shipment tax in the province in accordance with economic development, within the scope and tax levels set out in the CarL and the Regulations, to the extent that they are approved by the Government. Article 6: The following vehicle vessel shall be taxed or removed from the vessel's tax: (i) The vehicle vessel listed in article 3 of the Cartel Tax Law, which excludes the tax on the ship; (ii) The vessel listed in article 25 of the Regulations shall be exempted from the tax of the vehicle for five years from the date of the operation of the CarL; (iii) Urban, inter-urban, rural public transport vehicles, and rural residents have motor vehicles, three cars and low-removal vehicles used in rural areas and are exempted from shipping taxes; (iv) Car vessels subject to tax difficulties and other special reasons, such as earthquakes, flooding, which require tax relief, with the approval of the competent tax authorities, which are exempted from shipping taxes for the year; (v) Exemptation to save energy and the use of new energy vehicles, in accordance with the relevant national provisions. Article 7. Cargo taxes are charged by local tax authorities. The insurance agencies engaged in the third-party liability for compulsory insurance operations are owed to the distributor of the motor vehicle vessel tax and should be able to collect the vessel' tax on the basis of the insurance premium. The local tax authorities may entrust the vehicle vessel registry management, the vehicle vessel test etc. or the agency's replacement of the vessel tax, or may also concentrate on the collection of the vessel taxes in the above-mentioned sector or in the office of the agency. Article 8. The owner of the vehicle or the manager shall submit to the public security authorities a certificate of tax or exemption if the vehicle is required to conduct the registration, periodic test proceedings. Once verification, there is no legal tax or tax-free certificate, and the transport management of the public safety authority does not deal with the relevant procedures. Article 9. The taxpayer's own declaration of the payment of the vessel's tax on the vehicle vessel's place of registration; the seizure of the vessel's tax in order to deduct the person's place of taxation; and the commission of the requisitioning of the vessel's tax to the extent that the licensed sector or agency's location are taxed. It is not required by law to conduct a registered car vessel or the place of the owner or manager of the vehicle's taxes. Article 10 Invoices or other supporting documents for the purchase of the vehicle vessel cannot be provided, and the tax obligations approved by the competent tax authorities are incurred in accordance with the law. Article 11. The vessel's tax is declared by year and is calculated on a one-time basis. The tax year is 1 January to 31 December. In a tax year, the taxpayer may make a declaration of the vessel's tax on the basis of the mandatory insurance of third-party liability for the insured motor vehicle or the processing of the vehicle vessel registration, inspection. The taxpayer does not claim its own payment of the vehicle vessel tax, which is the time limit for the taxpayer to pay the third-party liability insurance or the day when the vehicle vessel is registered, tested. Article 12. The distributor's tax on boarders has been collected and the taxpayer has no longer declared the vessel tax to the head of the vehicle's registry. In the absence of a deductor, the taxpayer shall make a declaration to the competent tax authority for the payment of the vessel tax. The taxpayer has paid the vessel tax and cannot duplicate the vessel tax. Article 13 deductees, as well as sectors or institutions entrusted with the tax of the ship, shall be sent to the competent tax authorities at the location by 15 April for the payment of their escies or for the payment of the tax, voucher and other relevant documents, information, as well as taxes and lags provided by local tax authorities in the province. Article 14. Local tax authorities shall pay the payment of the payment of royalties to the distributor in accordance with the standards and time limits established by the State Department. The fees are charged by the financial sector in the budget. Article 15. Management of the tax of the vehicle vessel is carried out in accordance with the provisions of the People's Republic of China Act on Tax Control. Article 16 abuses by local tax authorities and their staff, in favour of private fraud, violates the provisions relating to the recruitment, removal, removal of shipping taxes or wilful harassment of taxpayers and distributors, by virtue of law, and criminalizes by law. Article 17 The Modalities for the Implementation of the Road Tax Regulations in Southern Province, published by Government Order No. 105 of 11 May 2007, were also repealed.
Annex
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